HELD TO MATURITY Definition

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HELD TO MATURITY normally refers to a long term security (note or bond held for more than one year) that has a predetermined maturation event.

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INSTALLMENT SALE is selling property and receiving the sales price over a series of payments, instead of all at once at the close of the sale, is an installment sale. As the seller, unless you elect out, you will report the gain on that transaction as you receive it through the series of payments. As the buyer, you will usually pay interest on the unpaid balance.

STATUTORY is relating to or created by statutes.

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